Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Registration u/s 12A cancelled - After insertion of proviso to section 2(15) the assessee has lost its character of charitable organization. The assessee is a service provider. Against assessee. - AT
Registration u/s 12A cancelled - After insertion of proviso to section 2(15) the assessee has lost its character of charitable organization. The assessee is a service provider. Against assessee. - AT
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